建设银行湖北黄梅支行的会计风险及其管理.doc
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建设银行湖北黄梅支行的会计风险及其管理,摘要金融业在国民经济中处于核心地位，其安全运行关系着经济的发展和社会的稳定。会计业务作为商业银行最基本的业务，始终贯穿银行经营管理的全过程，银行每一笔经营业务的运作都要通过会计核算来实现，这样，银行的会计风险的控制在银行的风险管理中占据了重要的地位。建设银行湖北黄梅支行作为中国建设银行的分支机构之一，在总行、省分行的统...
内容介绍
此文档由会员 渭水亭榭 发布
摘 要
金融业在国民经济中处于核心地位，其安全运行关系着经济的发展和社会的稳定。会计业务作为商业银行最基本的业务，始终贯穿银行经营管理的全过程，银行每一笔经营业务的运作都要通过会计核算来实现，这样，银行的会计风险的控制在银行的风险管理中占据了重要的地位。
建设银行湖北黄梅支行作为中国建设银行的分支机构之一，在总行、省分行的统一指导下，近年来资产、负债业务保持了较高的发展速度，本文主要通过对其会计风险管理的现状，提出了现存会计风险管理存在的问题，给出了进一步加强会计风险管理应采取的主要对策。全文共分为四章：
第一章是商业银行会计及其风险管理的简要介绍，作为一般性论述和全文知识铺垫，对商业银行会计及特点、商业银行会计风险及商业银行会计风险管理等做了简要描述，同时对研究商业银行会计风险管理的重要意义做了必要的阐述。
第二章主要概述了建行湖北黄梅支行的概况及其会计风险管理的现状。
第三章主要分析了黄梅支行会计风险管理中存在的问题。
第四章在以上基础上，提出了加强黄梅支行会计风险管理的策略及其他建议。
关键词：商业银行；黄梅支行；会计风险；会计风险管理
ABSTRACT
As the core of national economy, the safe functioning of financial sector is closely related to the economic growth and social stability. Accounting, the basis of commercial banks, is an integral part throughout their whole operation. Every transaction in bank needs the accounting records, thus the accounting risk control plays an important role in the risk management.
The construction bank of Hubei Huangmei subbranch of a bank of China construction as one of the branches of the provincial branch headquarters, in recent years, under the guidance of the unity of assets, liabilities operations keep a high speed development, based to the status of its accounting risk management, then put forward the problems of it and provides practical strategies to avoid accounting risks. This paper can be divided into four chapters:
Chapter l briefly introduces the accounting business and accounting risk management. The major businesses and functions of commercial banks, the function and characteristics of accounting business, its risk management，and the importance of studying commercial bank accounting risk management.
Chapter 2 mainly tells an overview of the Huangmei CCB and status of its accounting risk management.
Chapter 3 mainly analyzes the existing problems in accounting risk management of the Huangmei CCB.
Chapter 4 based on above analysis, mainly produces strategies and various suggestions to strengthen the accounting risk management of the Huangmei CCB.
KEY WORDS：commercial bank；the Huangmei CCB；accounting risk；accounting risk management
目 录
引 言....................................................................1
一、商业银行会计风险及管理概述.............................................2
（一）商业银行会计及其特点..............................................2
1.商业银行会计的概念...............................................2
2.商业银行会计的特点...............................................2
（二）商业银行会计风险..................................................3
1.商业银行会计风险范畴.............................................3
2.商业银行会计风险的类型...........................................4
3.商业银行会计风险的成因...........................................4
（三）商业银行会计风险管理内涵及研究意义................................5
二、建行湖北黄梅支行会计风险管理...........................................6
（一）建行湖北黄梅支行概况..............................................6
（二）建行湖北黄梅支行会计风险管理现状 ................................8
1.黄梅支行会计风险管理面临的内外部环境.............................8
2.黄梅支行的会计风险点............................................9
3.黄梅支行会计风险管理建设现状....................................10
三、建行湖北黄梅支行会计风险管理存在的问题...............................11
（一）在会计风险管理认识上存在差距....................................11
（二）制度政策执行力不够..............................................11
（三）人员培训难度大..................................................11
（四）会计电算化带来的新旧系统对接问题................................12
四、研制建行湖北黄梅支行会计风险管理的策略................................13
（一）确立会计风险管理基本目标........................................13
（二）制定会计风险管理策略............................................13
（三）加强黄梅支行会计风险管理的其他建议..............................15
1.加强防范道德风险的思想教育......................................15
2.加强防范操作风险的业务培训......................................15
结束语...................................................................16
致 谢...................................................................17
参考文献...................................
金融业在国民经济中处于核心地位，其安全运行关系着经济的发展和社会的稳定。会计业务作为商业银行最基本的业务，始终贯穿银行经营管理的全过程，银行每一笔经营业务的运作都要通过会计核算来实现，这样，银行的会计风险的控制在银行的风险管理中占据了重要的地位。
建设银行湖北黄梅支行作为中国建设银行的分支机构之一，在总行、省分行的统一指导下，近年来资产、负债业务保持了较高的发展速度，本文主要通过对其会计风险管理的现状，提出了现存会计风险管理存在的问题，给出了进一步加强会计风险管理应采取的主要对策。全文共分为四章：
第一章是商业银行会计及其风险管理的简要介绍，作为一般性论述和全文知识铺垫，对商业银行会计及特点、商业银行会计风险及商业银行会计风险管理等做了简要描述，同时对研究商业银行会计风险管理的重要意义做了必要的阐述。
第二章主要概述了建行湖北黄梅支行的概况及其会计风险管理的现状。
第三章主要分析了黄梅支行会计风险管理中存在的问题。
第四章在以上基础上，提出了加强黄梅支行会计风险管理的策略及其他建议。
关键词：商业银行；黄梅支行；会计风险；会计风险管理
ABSTRACT
As the core of national economy, the safe functioning of financial sector is closely related to the economic growth and social stability. Accounting, the basis of commercial banks, is an integral part throughout their whole operation. Every transaction in bank needs the accounting records, thus the accounting risk control plays an important role in the risk management.
The construction bank of Hubei Huangmei subbranch of a bank of China construction as one of the branches of the provincial branch headquarters, in recent years, under the guidance of the unity of assets, liabilities operations keep a high speed development, based to the status of its accounting risk management, then put forward the problems of it and provides practical strategies to avoid accounting risks. This paper can be divided into four chapters:
Chapter l briefly introduces the accounting business and accounting risk management. The major businesses and functions of commercial banks, the function and characteristics of accounting business, its risk management，and the importance of studying commercial bank accounting risk management.
Chapter 2 mainly tells an overview of the Huangmei CCB and status of its accounting risk management.
Chapter 3 mainly analyzes the existing problems in accounting risk management of the Huangmei CCB.
Chapter 4 based on above analysis, mainly produces strategies and various suggestions to strengthen the accounting risk management of the Huangmei CCB.
KEY WORDS：commercial bank；the Huangmei CCB；accounting risk；accounting risk management
目 录
引 言....................................................................1
一、商业银行会计风险及管理概述.............................................2
（一）商业银行会计及其特点..............................................2
1.商业银行会计的概念...............................................2
2.商业银行会计的特点...............................................2
（二）商业银行会计风险..................................................3
1.商业银行会计风险范畴.............................................3
2.商业银行会计风险的类型...........................................4
3.商业银行会计风险的成因...........................................4
（三）商业银行会计风险管理内涵及研究意义................................5
二、建行湖北黄梅支行会计风险管理...........................................6
（一）建行湖北黄梅支行概况..............................................6
（二）建行湖北黄梅支行会计风险管理现状 ................................8
1.黄梅支行会计风险管理面临的内外部环境.............................8
2.黄梅支行的会计风险点............................................9
3.黄梅支行会计风险管理建设现状....................................10
三、建行湖北黄梅支行会计风险管理存在的问题...............................11
（一）在会计风险管理认识上存在差距....................................11
（二）制度政策执行力不够..............................................11
（三）人员培训难度大..................................................11
（四）会计电算化带来的新旧系统对接问题................................12
四、研制建行湖北黄梅支行会计风险管理的策略................................13
（一）确立会计风险管理基本目标........................................13
（二）制定会计风险管理策略............................................13
（三）加强黄梅支行会计风险管理的其他建议..............................15
1.加强防范道德风险的思想教育......................................15
2.加强防范操作风险的业务培训......................................15
结束语...................................................................16
致 谢...................................................................17
参考文献...................................
